(a) In
AS
43.35.200-43.35.220 and this chapter, unless
the context requires otherwise,
(1) "gaming
or gambling" means a contest, game, or activity in which a person stakes or
risks something of value upon
(A) the outcome
of a contest of skill or chance or a future contingent event not under the
person's control or influence; and
(B) an agreement or understanding that the
person or another person will receive something of value in the event of a
certain outcome;
(2)
"gross income" means the difference between gaming wins and losses before
deducting costs and expenses as computed under United States generally accepted
accounting principles;
(3) "large
passenger vessel" means a vessel that provides sleeping accommodations for all
of its passengers and that makes at least one voyage of the type described in
15 U.S.C.
1175 (Johnson Act) during the year;
(4) "operator" means a person that conducts
gaming or gambling on a large passenger vessel during a voyage described in
15 U.S.C.
1175 (Johnson Act) in waters under the
state's jurisdiction;
(5)
"passenger" has the meaning given in
AS
43.52.295(3);
(6) "prizes awarded" means cash or other
consideration given to a participant in gaming or gambling; "prizes awarded"
does not include
(A) amounts already
accounted for in the calculation of gross income; or
(B) complimentaries, promotional allowances,
or other goods or services that would be accounted for as revenue if
sold;
(7) "waters under
the state's jurisdiction" or "waters under the jurisdiction of the State of
Alaska" means waters to which the state's jurisdiction extends under
AS
44.03.010.
(b) In this chapter, "gaming or gambling
hours" means the hours during which gaming or gambling is conducted or during
which gaming or gambling devices, machines, or instruments are available for
play.
As of Register 186 (July 2008), the regulations attorney made
technical revisions under
AS
44.62.125(b)(6), to
15 AAC 165.900 and the authority
citation for that section, to reflect the renumbering of statutory authorities,
from AS 05.16.010 - 05.16.030 to
AS
43.35.200-43.35.220, by the revisor of
statutes on May 8, 2008.
